| INTM461010 |
Introduction |
| INTM461020 |
Risk assessment - general overview |
| INTM461030 |
What type of transfer pricing case should be subject to enquiry? |
| INTM461040 |
Resources for transfer pricing enquiries |
| INTM461050 |
Amount of tax at risk |
| INTM461060 |
The scope and degree of transfer pricing manipulation |
| INTM461070 |
General factors influencing case selection: introduction |
| INTM461080 |
General factors influencing case selection: multinational enterprises |
| INTM461090 |
General factors influencing case selection: effective tax rates |
| INTM461100 |
General factors influencing case selection: the approach of other countries’ tax authorities to auditing transfer pricing |
| INTM461110 |
General factors influencing case selection: the results of the UK compared with group’s worldwide results |
| INTM461120 |
Particular factors influencing case selection - introduction |
| INTM461130 |
Particular factors influencing case selection - activities in or involving tax havens |
| INTM461140 |
Particular factors influencing case selection - activities in or involving tax shelters |
| INTM461150 |
Particular factors influencing case selection - losses over a number of years |
| INTM461160 |
Particular factors influencing case selection - payment of significant management fees or royalties |
| INTM461170 |
Particular factors influencing case selection - charging for the use of intellectual property |
| INTM461180 |
Particular factors influencing case selection - transactions which might have been overlooked |
| INTM461190 |
Particular factors influencing case selection - Innovative business structures |
| INTM461200 |
Risk assessment - detailed process |
| INTM461210 |
Risk assessment - know the business |
| INTM461220 |
Risk assessment - review of information on file |
| INTM461230 |
Risk assessment - review of information from other sources |
| INTM461240 |
Risk assessment - lack of information |
| INTM461250 |
Risk assessment - focus of enquiry |
| INTM461260 |
Risk assessment - persons “acting together” |
